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Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Efficient algorithm for designing weighted voting games [PDF]

open access: yes
Weighted voting games are mathematical models, used to analyse situations where voters with variable voting weight vote in favour of or against a decision. They have been applied in various political and economic organizations.
Paterson, Michael S.   +2 more
core  

Business and Biodiversity: Scaling Conservation Enterprises Within and Beyond Place for Transformative Change

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Transformative change is required to address persistent and systemic drivers of biodiversity loss. There is an urgent need for innovative solutions that tackle root causes in place‐specific contexts. Evidence indicates that small, innovative, purpose‐driven businesses can serve as vehicles for developing place‐based solutions.
Shova Thapa Karki, Bradley D. Parrish
wiley   +1 more source

Making Statements and Approval Voting [PDF]

open access: yes
We assume that people have a need to make statements, and construct a model in which this need is the sole determinant of voting behavior. In this model, an individual selects a ballot that makes as close a statement as possible to her ideal point, where
Andrew Weiss   +2 more
core  

Developing a theory of change for implementing cognitive interventions in low-resource settings: The CognIFiEd study. [PDF]

open access: yesGlob Ment Health (Camb)
Adewuya AO   +6 more
europepmc   +1 more source

Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi   +5 more
wiley   +1 more source

On Ehrhart Polynomials and Probability Calculations in Voting Theory [PDF]

open access: yes
In voting theory, analyzing how frequent is an event (e.g. a voting paradox) is, under some specific but widely used assumptions, equivalent to computing the exact number of integer solutions in a system of linear constraints.
Dominique Lepelley   +2 more
core  

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